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020723
GOVERNMENT
OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE
No.F .4(32)ITP/2001
Islamabad, the July 23 , 2002
Circular No.11 of 2002
(Income Tax)
Subject:
ADDITIONAL REDUCTION IN TAX LIABILITY ADMISSIBLE TO A FULL TIME TEACHER OR RESEARCHER EMPLOYED IN NON PROFIT EDUCATIONAL QR RESEARCH INSTITUTION INCLUDING GOVT TRAINING OR RESEARCH INSTITUTION
Various queries have been
received in the Board regarding
Admissibility of additional reduction in tax liability as provided in sub-clause (2) of
Clause (IB) of Part III of Second schedule of Income Tax Ordinance, 1979. The queries were
responded on case to case basis previously. In order to ensure a uniform treatment of
above facility and in suppression of instructions contained In para 6 of CBR Circular
No.16 of 2000 dated 3.7.2000 it Is hereby clarified that the benefit of additional
reduction in tax liability is admissible to a full time teacher or researcher who fulfils
the following conditions:-
a. Such teacher or researcher is employed in a non-profit educational or research
institution including govt. training or research institution, and
b. Such institution enjoys recognition by a Board of Education or a university or
University Grants Commission, as the case may be.
2. If the institution does not fulfill any of the above conditions then its full time
teacher or researcher would not be entitled for the aforesaid benefit.
3. It is also added that additional reduction in tax liability would be applicable to
Salary income only. Tax payable on Income, other than salary, by such taxpayer would not
be reduced under this provision.
(ABDUL HAMID)
SECRETARY (IT POLICY)
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